Vivien Kellems v. Commissioner of Internal Revenue
This text of 474 F.2d 1399 (Vivien Kellems v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
474 F.2d 1399
73-1 USTC P 9343
Vivien KELLEMS, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 402, Docket 72-2122.
United States Court of Appeals,
Second Circuit.
Argued April 13, 1973.
Decided April 4, 1973.
David R. Shelton, Washington, D. C., for appellant.
Stephen Schwartz, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Tax Div., Dept. of Justice, Washington, D. C.), for appellee.
Before KAUFMAN, ANDERSON and OAKES, Circuit Judges.
PER CURIAM:
The judgment is affirmed on the basis of the Tax Court's opinion below, 58 T.C. 556. We find Moritz v. Commissioner, 469 F.2d 466 (10 Cir. 1972), cited to us by appellant, to be inapposite.
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